Three connected sales tax revision petitions were admitted but subsequently found redundant or not desired to be pursued. The court ordered the petitions to be dropped.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
[2024:RJ-JP:43626]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
S.B. Sales Tax Revision / Reference No. 195/2017 M/s Hcl Infosystems Limited, F-214, Sitapura Industrial Area, Jaipur.
----Petitioner
Versus
The Assistant Commissioner Rajasthan, Anti Evasion-I, Kar Bhawan, Ambedkar Bhawan, Jaipur
----Respondent
Connected With
S.B. Sales Tax Revision / Reference No. 196/2017 M/s Hcl Infosystems Limited, F-214, Sitapura Industrial Area, Jaipur.
----Petitioner
Versus
The Assistant Commissioner Rajasthan, Anti Evasion-I, Kar Bhawan, Ambedkar Bhawan, Jaipur
----Respondent
S.B. Sales Tax Revision / Reference No. 72/2019 M/s Hcl Infosystems Limited, F-214, Sitapura Industrial Area, Jaipur.
----Petitioner
Versus
The Commercial Taxes Officer, Anti-Evasion, Rajasthan, Circle-I, Kar Bhawan, Ambedkar Bhawan, Jaipur
----Respondent
For Petitioner(s) : Mr. V.K. Gogra, Adv. For Respondent(s) : Mr. R.B. Mathur, Adv. Mr. Punit Singhvi, Adv.
HON'BLE MR. JUSTICE UMA SHANKER VYAS Judgment / Order
18/10/2024
Sales Tax Revision No. 195/2017, 196/2017 rFkk 72/2019 ds laca/k esa fo}ku vf/koDrk ;kph dk fuosnu gS fd mijksDr rhuksa gh ekeyksa esa okafNr vuqrks"k foHkkx ls izkIr gks
(2 of 2) [STR-195/2017]
[2024:RJ-JP:43626]
pqdk gS rFkk ;s ;kfpdk,a fu"Qy gks pqdh gSa] ftUgsa vc pykuk ugh pkgrs gSaA
mijksDr ifjfLFkfr;ksa esa ;s rhuksa ;kfpdk,a okil fy;s tkus ds vk/kkj ij [kkfjt dh tkrh gSaA
(UMA SHANKER VYAS),J
MANISH SAINI /541, 545 & 557
M/s Hcl Infosystems Limited
The Assistant Commissioner Rajasthan, Anti Evasion-I
The Commercial Taxes Officer, Anti-Evasion, Rajasthan, Circle-I
Uma Shanker Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
